Westwick v. Commissioner’s Empirical Analysis

Citation profile

16 federal appellate ·

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““In each case it is necessary to consider the nature of the tax and the circumstances in which it is laid before it can be said that its retroactive application is so harsh and oppressive as to transgress the constitutional limitation.””

   2 later decisions quote this exact passage · from the majority
   e.g. Mobley v. United States · 517 F. Supp. 576 - Ward v. United States

2. “The only revenue statutes held void for retroactivity involved wholly new types of taxes....”

   2 later decisions quote this exact passage · from the majority
   e.g. Ceppi v. Commissioner · Wiggins v. Commissioner

3. ““Nobody has a vested right in the rate of taxation, which may be retroactively changed at the will of Congress at least for periods of less than twelve months; Congress has done so from the outset.... [0]ne may indeed complain that, could he have foreseen the increase, he would have kept the transaction unliq-uidated, but it will not avail him; he must be prepared for such possibilities [/. e., the retroactive increase in tax rates], the system being already in operation. His is a different case from that of one who, when he takes action, has no reason to suppose that any transactions of the sort will be taxed at all.””

   1 later decision quote this exact passage · from the majority
   e.g. 517 F. Supp. 576 - Ward v. United States